{"id":464,"date":"2014-12-15T16:58:29","date_gmt":"2014-12-15T14:58:29","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/reforma-fiscal-2014-impost-de-societats-amortitzacions-i-reduccions\/"},"modified":"2014-12-15T16:58:29","modified_gmt":"2014-12-15T14:58:29","slug":"reforma-fiscal-2014-impost-de-societats-amortitzacions-i-reduccions","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/reforma-fiscal-2014-impost-de-societats-amortitzacions-i-reduccions\/","title":{"rendered":"REFORMA FISCAL 2015 &#8211; IMPOST DE SOCIETATS &#8211; AMORTITZACIONS I REDUCCIONS"},"content":{"rendered":"<p><span style=\"color: #ff0000;\">13.- AMORTITZACIONS I REDUCCIONS DE LA BASE DE L\u2019IMPOST<\/span><\/p>\n<p><span style=\"color: #ff0000;\">Amortitzacions:<\/span> Es simplifica les taules d\u2019amortitzaci\u00f3 i s\u2019introdueixen alguns canvis:<\/p>\n<blockquote><p>Es podran amortitzar lliurement, per totes les entitats, els elements de l&#8217;immobilitzat material nous el valor unitari del qual no excedeixi de 300 \u20ac, amb un l\u00edmit de 25.000 \u20ac per per\u00edode impositiu.<\/p>\n<p>S&#8217;estableix la dedu\u00efbilitat de l&#8217;immobilitzat intangible de vida \u00fatil definida atenent a la seva durada.<\/p>\n<p>S&#8217;estableix la dedu\u00efbilitat del preu d&#8217;adquisici\u00f3 de l&#8217;actiu intangible de vida \u00fatil indefinida, incloent el fons de comer\u00e7, amb el l\u00edmit anual m\u00e0xim del 5%.<\/p>\n<p>Desapareix a partir de l&#8217;01-01-2015 la deducci\u00f3 fiscal del fons de comer\u00e7 financer, per\u00f2 s&#8217;estableix un r\u00e8gim transitori permetent la deducci\u00f3 respecte de les inversions realitzades abans de l&#8217;01-01-2015.<\/p><\/blockquote>\n<p><span style=\"color: #ff0000;\">P\u00e8rdua per deteriorament del valor dels elements patrimonials<\/span>: No es podr\u00e0 deduir com a despesa el deteriorament de cap actiu, excepte pel deteriorament d\u2019exist\u00e8ncies i de cr\u00e8dits i partides a cobrar.<\/p>\n<p><span style=\"color: #ff0000;\">Coeficients de correcci\u00f3 monet\u00e0ria:<\/span> No es corregir\u00e0 la depreciaci\u00f3 monet\u00e0ria per les rendes positives obtingudes per la venda d&#8217;immobles.<\/p>\n<p><span style=\"color: #ff0000;\">Dedu\u00efbilitat de determinades despeses:<\/span> A partir de l\u2019exercici 2015 s\u2019haur\u00e0 de tenir en compte el seg\u00fcent:<\/p>\n<p><span style=\"color: #ff0000;\">Despeses per atencions a clients o prove\u00efdors<\/span>: es limita la dedu\u00efbilitat d&#8217;aquestes despeses al 1% de l&#8217;import net de la xifra de negocis del propi per\u00edode impositiu.<\/p>\n<p><span style=\"color: #ff0000;\">Actuacions contr\u00e0ries a l&#8217;ordenament jur\u00eddic<\/span><em>: c<\/em>om a novetat no seran dedu\u00efbles les que tinguin car\u00e0cter il\u00b7l\u00edcit.<\/p>\n<p><span style=\"color: #ff0000;\">Persones o entitats vinculades<\/span>: No es podr\u00e0 deduir les despeses corresponents a operacions entre entitats vinculades si la operaci\u00f3 resultes fiscalment exempta o amb una tributaci\u00f3 inferior al 10%.<\/p>\n<p><span style=\"color: #ff0000;\">Retribucions als administradors<\/span><em>: <\/em>Es podr\u00e0 deduir la retribuci\u00f3 als administradors, tant si \u00e9s per retribuir les funcions d\u2019administraci\u00f3, com les de direcci\u00f3 i ger\u00e8ncia o una altra funci\u00f3 de car\u00e0cter laboral.<\/p>\n<p><em>Per poder deduir la retribuci\u00f3 corresponent a la funci\u00f3 d\u2019administrador cal que els estatuts socials hi permetin. Per tant, es aconsellable revisar els estatuts socials<\/em>.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>13.- AMORTITZACIONS I REDUCCIONS DE LA BASE DE L\u2019IMPOST Amortitzacions: Es simplifica les taules d\u2019amortitzaci\u00f3 i s\u2019introdueixen alguns canvis: Es podran amortitzar lliurement, per totes les entitats, els elements de l&#8217;immobilitzat material nous el valor unitari del qual no excedeixi de 300 \u20ac, amb un l\u00edmit de 25.000 \u20ac per per\u00edode impositiu. S&#8217;estableix la dedu\u00efbilitat [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[21,16],"tags":[84,78,76],"class_list":["post-464","post","type-post","status-publish","format-standard","hentry","category-butlleti-mensual","category-fiscal-i-comptable","tag-amortitzacions-i-reduccions","tag-impost-de-societats","tag-reforma-fiscal-2015"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>REFORMA FISCAL 2015 - IMPOST DE SOCIETATS - AMORTITZACIONS I REDUCCIONS | RM Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.rm-assessors.cat\/es\/reforma-fiscal-2014-impost-de-societats-amortitzacions-i-reduccions\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"REFORMA FISCAL 2015 - IMPOST DE SOCIETATS - AMORTITZACIONS I REDUCCIONS | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"13.- AMORTITZACIONS I REDUCCIONS DE LA BASE DE L\u2019IMPOST Amortitzacions: Es simplifica les taules d\u2019amortitzaci\u00f3 i s\u2019introdueixen alguns canvis: Es podran amortitzar lliurement, per totes les entitats, els elements de l&#8217;immobilitzat material nous el valor unitari del qual no excedeixi de 300 \u20ac, amb un l\u00edmit de 25.000 \u20ac per per\u00edode impositiu. 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